Business Activity Tax Simplification Act of 2006

Summary

Business Activity Tax Simplification Act of 2006 - Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for determining that a person has a physical presence in a state.

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Timeline

1. 4 May 2006

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 4 May 2006

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 4 May 2006 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 4 May 2006

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 4 May 2006

  ViewDownloadOpen at official source

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  Vertaal document

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• Introduced in Senate

  summary · EN · 4 May 2006

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Schumer, Charles E. [D-NY] · D · Sponsor
• Sen. Crapo, Mike [R-ID] · R · Sponsor
• Sen. Johnson, Tim [D-SD] · D · Sponsor
• Sen. Thune, John [R-SD] · R · Sponsor
• Sen. DeMint, Jim [R-SC] · R · Sponsor
• Sen. Allen, George [R-VA] · R · Sponsor
• Sen. Isakson, Johnny [R-GA] · R · Cosponsor
• · ssfi00 · Standing

Related records

• related to → Business Activity Tax Simplification Act of 2006